Recent research suggests inspections by auditing oversight bodies may lead to unintended consequences by incentivizing auditors to anticipate and manage inspection risk at the engagement level. Our study focuses on the account level, where detailed planning judgments are made, and provides...

The purpose of this paper is to review research on corporate governance and its impact on financial reporting quality. This review will serve three purposes: (1) to suggest a corporate governance mosaic(i.e., the interactions among the actors and institutions that affect corporate governance)...

Prior archival and experimental studies provide conflicting results regarding the extent to which audit program plans are responsive to client risks, as prescribed by the Audit Risk Model. The purpose of this study is to corroborate and extend archival research on this issue by considering a...